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Section 194A5 TDS5 Section 1944 Section 1543 Section 260A3 Section 2442 Deduction2 Addition to Income2

PR.COMM.OF INCOME TAX vs. M/S THE JAMMU AND KASHMIR BANK LTD.

The appeals are dismissed

ITA/6/2017HC J&K13 Jul 2023

Bench: HON'BLE MR. JUSTICE SANJEEV KUMAR,HON'BLE MR. JUSTICE JAVED IQBAL WANI

Section 194ASection 194A(3)(f)Section 260ASection 40

Section 194A of the Income Tax Act, 1961” 2 2. For both the assessment years i.e 2010-11 and 2011-12, the Joint Commissioner of Income Tax, Range-1 Jammu [‘the Assessing Authority’] decided the issue in favour of the Revenue and held that the Jammu Development Authority [‘JDA’] is a Local Authority which is not exempt from payment

THE COMMISSIONER OF INCOME TAX vs. THE JAMMU AND KASHMIR BANK LTD.

ITA/10/2016HC J&K

PR.COMM.OF INCOME TAX vs. M/S THE JAMMU AND KASHMIR BANK LTD.

THE COMMISSIONER OF INCOME TAX vs. THE JAMMU AND KASHMIR BANK LTD.

PR.COMM.OF INCOME TAX vs. M/S THE JAMMU AND KASHMIR BANK LTD.

THE COMMISSIONER OF INCOME TAX vs. THE JAMMU AND KASHMIR BANK LTD.

J AND K BANK LTD.RAIL HEAD COMPLEX JAMMU vs. JT.COMMISSIONER INCOME TAX

M/S BHARTI AIRTEL LTD. vs. INCOME TAX OFFICER

M/S BHARTI AIRTEL LTD. vs. INCOME TAX OFFICER